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1980 (4) TMI 300 - SC - CustomsWhether the licence fee charged to the respondents, for failure to pay which their licence was cancelled, was not fee properly so called but was ’stillhead’ duty or excise duty; and the rule requiring the payment of such duty, even when no quota of liquor was actually lifted by the licensee, was unconstitutional for the reason that there can be no liability to pay still-head duty or excise duty unless the licensee takes or lifts the liquor? . Held that:- High Court was in error in entertaining the writ petitions for the purpose of examining whether the respondents could avoid their contractual liability by challenging the Rules under which the bids offered by them were accepted and under which they became entitled to conduct their business. It cannot ever be that a licensee can work out the licence if he finds it profitable to do so; and he can challenge the conditions under which he agreed to take the licence, if he finds it commercially inexpedient to conduct his business. Remand the matter to the High Court in order to enable it to record its findings on two outstanding questions: (1) whether it was necessary according to the Rules which were in force at the relevant time to give adequate publicity to the reauction and, (2) if so, whether such publicity was in fact given to the reauction.
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